JUDGMENT :

1. Heard Mr. Aloke Kumar, counsel appearing on behalf of the petitioner and Mr. Rishi Kumar, Additional Chief Standing Counsel appearing for the respondents.

2. The above two writ petitions have been filed challenging the orders passed in appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Act’).

3. In the first writ petition bearing Writ Tax No.916 of 2022, the orders under challenge are the order passed by the respondent No.3 (being the Assessing Officer) dated September 25, 2019 and the order dated April 5, 2022 passed by the Appellate Authority under Section 107 of the Act. The above two orders have been passed in relation to confiscation under Section 130 of the Act and levy of penalty under Section 122 of the Act.

4. In the second writ petition bearing Writ Tax No.1600 of 2022, the order dated December 3, 2022 passed by the respondent No.3 (being the Assessing Officer) and the order dated August 3, 2022 passed by the First Appellate Authority under Section 107 of the Act are under challenge. These orders have been passed under Section 74 of the Act for liability arising out of additional stock that was present